The process of leasing
leaseback, in which the owner of the prop-society sells it to a leasing company and then gets his rent, thereby obtaining a long-term loan;
Leasing Providers, “in which a manufacturer of equipment also becomes a lessee, as in the leaseback, but the object of lease shall be sublet to other tenants, which he must find.
renewable lease, which envisages periodic replacement of equipment on-demand vaniyu lessee to more advanced of the sample.
By the nature of the lease payments:
lease with cash payments, in which all lease payments made in cash;
Lease with compensation payments, under which payments are made deliveries of goods manufactured on this equipment, or counter services;
leases with the mixed payment, at which the calculations are carried out by combining the previous forms.
By the degree of recovery of the object of leasing: operating leasing, where the term of the lease agreement less life expectancy of assets, financial leasing, in which the lessor receives the full value of the equipment by the lease payments because the lease term coincides with the term of the full depreciation of equipment.
Depending on the degree of depreciation:
■ full;
■ part-time.
According to the volume of services (service volume):
■ clean (all expenses for maintenance of the property assumes the lessee. Most of the services in the domestic leasing market equipment are clean;
■ complete (the lessor assumes all costs for maintenance of the property. It is used as a rule, manufacturers of the equipment themselves. The cost of a full lease is one of the most expensive);
■ Partial (with a partial set of services) when the lessor assigned a separate function from service of officeivan property.
By market sector:
■ Internal (all parts of the transaction are in the same country);
■ International (outside), he is treated the transaction, in which at least one side belongs to different countries. By this same type of lease classified and transactions conducted by the lessor and the lessee of one country, if at least one party is active and has a capital with a foreign firm.
External lease, in turn, is divided into:
■ Import, when the foreign party is a lessor,
■ export when the foreign party is the lessee.
With respect to the tax and depreciation benefits are distinguished:
■ real (using the tax benefits of property, profit, taxes, miscellaneous charges, accelerated depreciation);
■ fictitious (no use);
■ mixed.
On the composition of participants in the transaction:
payment, term leasing of equipment, transaction,- The procedure for concluding the lease agreement Advantages of leasing
- Revolving leasing
- Types of credit to businesses leasing
- Operative leasing
- Separate leases lease involving multiple parties